TMZ reports that they were emailed a sample of the footage and two photos recently.
“We’ll keep this PG-13 and just say … the people in the video are both givers,” the gossip site wrote.
“The video and photos are clear - it’s Usher and Tameka.”
A rep for Usher had no comment when contacted by TMZ, but sources close to the star said they believed the tape may have been stolen from his car in December 2009 when the musician reported $1,000,000 worth of possessions stolen, including jewellery, electronics and two laptops.